Publications

November 1995
Background Note

Depreciation, Price Level Adjustments, and the Cost of Capital: Technical Note

Keywords: Cost; Capital; Finance

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December 1994
Background Note

Cost System Analysis

Describes six characteristics of cost systems: standard vs. actual costs; job-order vs. process costing; variable vs. full costs; disaggregate vs. aggregate cost accumulation; and specific vs. average rates for labor and overhead. A rewritten version of an earlier... View Details

Keywords: Cost; Analysis; System

September 2013
Supplement

John G. Meara, Boston Children's Hospital, Measuring Costs, TDABC

Keywords: Health Care; Time-Driven Activity-Based Costing; Costing; Hospitals; Activity Based Costing and Management

January 1993
Case

Burlington Northern: The ARES Decision (B), Abridged

Keywords: Rail Industry

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July 1991 (Revised May 1999)
Teaching Note

Winchell Lighting, Inc. (A) and (B) TN

Teaching Note for (9-187-074) and (9-187-075). View Details

November 1990 (Revised May 1999)
Teaching Note

Analog Devices, Inc.: The Half-Life System, Teaching Note

Teaching Note for (9-190-061). View Details

Keywords: Hardware

November 1990 (Revised May 1999)
Teaching Note

Metabo GmbH & Co. KG, Teaching Note

Teaching Note for (9-189-146). View Details

Keywords: Germany

May 1991
Case

Bureau of Engraving and Printing, The: Determining the True Cost of Money (A)

Keywords: Money

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February 1990 (Revised May 1999)
Teaching Note

Kanthal (A) and (B), Teaching Note

Teaching Note for (9-190-002) and (9-190-003). View Details

Keywords: Teaching; Information

March 1990 (Revised June 1993)
Case

Analog Devices, Inc.: The Half-Life System

The company has committed to major improvements in quality, cost, and on-time delivery performance. Despite strong senior management support, however, the actual rate of improvement was disappointing until a new measurement philosophy was introduced. The new approach... View Details

Keywords: Quality; Performance Improvement; Earnings Management; Financial Reporting; Organizational Change and Adaptation; Performance Productivity; Business or Company Management; Cost Management; Measurement and Metrics; Management Teams; Semiconductor Industry

May 2007
Teaching Note

Software Associates (TN)

Keywords: Applications and Software; Information Technology

August 2005 (Revised April 2006)
Case

Kemps LLC: Introducing Time-Driven ABC

Kemps is making a strategy shift: from being focused on fulfilling customer requests to becoming the best cost dairy producer in the industry. Its existing manufacturing cost system, however, fails to capture the costs associated with handling special flavors, small... View Details

Keywords: Activity Based Costing and Management; Customer Relationship Management; Cost Accounting; Managerial Roles; Cost Management; Earnings Management; Business Strategy; Time Management; Growth and Development Strategy; Management Teams; Decisions; Food and Beverage Industry

November 1988
Teaching Note

American Bank, Teaching Note

Teaching Note for (9-187-194). View Details

Keywords: Banking Industry; North and Central America; United States

August 1988 (Revised November 1988)
Case

Texas Instruments: Cost of Quality (A)

Texas Instruments implements a Cost of Quality (COQ) system as part of a company-wide "Total Quality Thrust." After several years of operation, group management questions whether or not the COQ system should be updated to make it more useful in identifying areas for... View Details

Keywords: Quality; Performance Improvement